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PDFWAC 296-17A-6206

Classification 6206.

6206-06 Golf courses, N.O.C.
Applies to establishments engaged in operating public or private golf courses. Pro shops, miniature golf courses, and driving ranges operated in connection with the golf course are included in this classification. Typical operations of a pro shop include, but are not limited to, selling golf clubs, golf balls, specialty clothing, and related golfing items, renting carts, arranging tee times, and collecting green fees. Also included in this classification are snack bars operated at the golf course when limited to the same hours as the golf course is open. Typical employees include golf pros, greens keepers, caddies, and snack bar employees.
This classification excludes establishments operating miniature golf courses and driving ranges which are to be reported separately in classification 6208 and "bona fide" restaurant operations which may be reported separately in classification 3905. For purposes of this classification a "bona fide" restaurant at a golf course is operated independent of the course and is open to the public even when the golf course is closed.
Special note: A pro shop operated by an independent concessionaire may qualify for classification 6406, provided the pro shop does not operate the course, collect green fees, or perform other functions of managing a golf course.
[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 18-11-113, § 296-17A-6206, filed 5/22/18, effective 7/1/18. WSR 07-01-014, recodified as § 296-17A-6206, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-692, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-692, filed 5/31/96, effective 7/1/96; WSR 87-12-032 (Order 87-12), § 296-17-692, filed 5/29/87, effective 7/1/87; WSR 85-24-032 (Order 85-33), § 296-17-692, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-692, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-692, filed 11/30/83, effective 1/1/84; Order 73-22, § 296-17-692, filed 11/9/73, effective 1/1/74.]
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